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2001 (7) TMI 1234 - COMMISSIONER OF CUSTOMS (APPEALS) CALCUTTAExtract: .......scussion, I find that there is no merit in the appeal and the lower authority is justified in raising the impugned demand of CV duty. 22. emsp Accordingly, I uphold the impugned order confirming the demand, and see no reason to interfere with the same. 23. emsp In consequence of the aforesaid findings, I hereby reject the appeal in the above terms.
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